Accounting for decision making and control / Jerold L. Zimmerman
By: Zimmerman, Jerold L
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Material type: 
BookPublisher: Boston : McGraw-Hill Irwin, c2009Edition: 6th ed.Description: xvi, 733 p. : ill. (some col.) ; 26 cm.ISBN: 9780073379487.Subject(s): Managerial accountingDDC classification: 658.1511 | Item type | Current location | Home library | Collection | Shelving location | Call number | Status | Date due | Barcode |
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Matheson Library | Matheson Library | Main Collection | Main Collection | 658.1511 Z72 (Browse shelf) | Available | 157685 |
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| 658.1511 T674 Topics in management accounting | 658.1511 W195h Handbook of internal accounting controls | 658.1511 W398 Management accounting : | 658.1511 Z72 Accounting for decision making and control / | 658.1511024631 M266 1985 Management accounting for the New Zealand farmer. | 658.15110285 B575a Accounting information systems and data processing | 658.15110285 B575a Accounting information systems and data processing |
Includes bibliographical references and index.
Content:
1. Introduction
2. The Nature of Costs
3. Opportunity Cost of Capital and Capital Budgeting
4. Organizational Architecture
5. Responsibility Accounting and Transfer Pricing
6. Budgeting
7. Cost Allocation: Theory
8. Cost Allocation: Practices
9. Absorption Cost Systems
10. Criticisms of Absorption Cost Systems: Incentive to Overproduce
11. Criticisms of Absorption Cost Systems: Inaccurate Product Costs
12. Standard Costs: Direct Labor and Materials
13. Overhead and Marketing Variances
14. Management Accounting in a Changing Environment.
Summary:
This book demonstrates that managerial accounting is an integral part of the firm's organizational architecture, not just an isolated set of computational topics. Managers in all organizations, throughout their professional careers, interact with their accounting systems as it is both a source of information for decision making and part of the organization's control mechanisms.
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